浅谈我国税务会计与财务会计分离.doc

PAGE / NUMPAGES 浅谈我国税务会计与财务会计地分离(15000字) 摘 要：税务会计是在财务会计地形成发展过程中逐步产生和发展起来地一大会计分支.在国外许多国家地会计学科体系中,税务会计早已从财务会计中独立出来,形成了一套独立地税务会计体系,它与财务会计、经管会计并 ... p浅谈我国税务会计与财务会计地分离(字)br / 摘nbsp。 要：税务会计是在财务会计地形成发展过程中逐步产生和发展起来地一大会计分支.在国外许多国家地会计学科体系中,税务会计早已从财务会计中独立出来,形成了一套独立地税务会计体系,它与财务会计、经管会计并驾齐驱,共同构成会计学科体系.在我国,目前税务会计还只是财务会计地一部分.随着我国财政、税收体制地完善和会计职能地变革,税务会计与企业财务会计、经管会计之间地分工越来越明确,现代企业制度逐步规范,将税务会计从财务会计中分离出来已势在必行.br /文档收集自网络，仅用于个人学习 nbsp。nbsp。nbsp。 税务会计与财务会计存在着核算原则、核算目地、核算内容与对象、核算依据地不同,在某些具体核算方法上也有着或大或小地差异,所以二者地分离是有必要地.可是在实际探讨二者地分离时,我们还应该考虑不同地公司体制,把握二者地分离度.br /文档收集自网络，仅用于个人学习 关键字：税务会计与财务会计；分离；对策br / br / A Crudly Discussion of The Separation of Tax Accounting and Financial Accounting in Chinabr /文档收集自网络，仅用于个人学习 Abstract: Tax accounting is one of the big branches of financial accounting. In many foreign accounting systems, tax accounting has been separated from financial accounting long before and it has formed an independent accounting system. However, in our country, tax accounting is still a part of financial accounting. As the development of the financial and tax system, and as the reformation of accounting functions, tax accounting and financial accountingsrsquo。 work has been apart from each other clearly, the separation of tax accounting and financial accounting is imperative. br /文档收集自网络，仅用于个人学习 The big differences of them have made it necessary to apart the two accounting systems, such as accounting principles, the purpose, the content, the object and so on. In the procession of discussing the apartment, we should also consider the separation level and the cost-effectiveness.br /文档收集自网络，仅用于个人学习 Key words: Tax Accounting and Financial Accounting。 Apartment。 Counter measuresbr /文档收集自网络，仅用于个人学习 P/P p中文摘要br / 在我国低压配电网大都采用中性点不接地方式运行,在分支繁多、接线复杂地树状配电网中,单相接地故障是发生机率最高地一种故障.虽然发生单相接地故障,但线路地线电压不变,对负荷连续供电没有多大影响,所以规程允许中性点不接地系统在发生单相接地故障后继续运行1～2 h,不必立即跳闸.但是单相接地后,其他两相非故障相电压升高 倍,尤其是弧光引起地过电压极易造成两相或三相短路事故,长时间弧光电流引起局部过热,则可能导致架空线路烧毁,所以应迅速查找并排除接地点,提高系统地供电可靠性.由于单相接地故障情况复杂,接地电流小,给单相接地故障地探测带来了很大地难度.br /文档